| 董事会业绩评价研究 |
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| 引用本文： | 王斌,汪丽霞. 董事会业绩评价研究[J]. 会计研究, 2005, 88(2): 46-52 |
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| 作者姓名： | 王斌 汪丽霞 |
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| 作者单位： | 北京工商大学,100037 |
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| 摘 要： | 董事会作为一个决策机构, 其决策正确与否对公司业绩产生重大影响。建立董事会自身的业绩评价制度对完善董事会制度意义重大。本文试图采用Kaplan和Norton的平衡计分卡 (BSC) 的评价逻辑, 来构建董事会业绩评价体系。
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| 关 键 词： | 董事会业绩评价 公司治理 平衡计分卡 |
An Analysis on the Performance Evaluation System for the Board |
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| Abstract: | As a decision-making body,the decisions made by the Board has strongly influenc e to the performance of business.Building-in an evaluating system for the Board itself is of great importance in the way of seeking well-functioned board.For this sense,the authors try to explain how to develop such a evaluating system fo r the Board,structuring the logics of balanced scorecards,which was originated b y Kaplan & Norton. |
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